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Brad H
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Decks in this class (22)
Review: Accounting Cycle Basics
What is an accounting transaction,
What types of events require reco...,
How do you determine if an econom...
137
cards
1.1: Financial Statements and Financial Reporting
What is the main objective of fin...,
What are the four main financial ...,
What are the alternative terms fo...
38
cards
1.2: Standard Setting
Why are accounting standards nece...,
What are generally accepted accou...,
What are the objectives of the ca...
9
cards
1.3: Generally Accepted Account Principles
What is the gaap hierarchy under ...,
What is aspe,
What is ifrs and how does it rela...
6
cards
1.4: Challenges and Opportunities in the Accounting Profession
What are some challenges and oppo...,
How has digitization and automati...,
What is data analytics in the con...
19
cards
2.1: Conceptual Framework
What is a conceptual framework in...,
Why is a conceptual framework nec...,
What are the main benefits of hav...
8
cards
2.2: Qualitative Characteristics of Useful Information
What are the qualitative characte...,
What is relevance in the context ...,
What is materiality in accounting
30
cards
2.3: Elements of Financial Statements
What are the basic elements of fi...,
What are the three essential char...,
What are the three essential char...
8
cards
2.4: Foundational Principals
What are the foundational princip...,
What are the 10 foundational prin...,
What is recognition in accounting
64
cards
2.5: Financial Reporting Issues
What is the main objective of fin...,
How is accounting influenced by i...,
What is a principles based approa...
8
cards
2.6: IFRS ASPE Comparison
How are ifrs and aspe similar in ...,
What is the ifrs foundation techn...,
What is the focus of the iasb s c...
4
cards
4.1: Performance
What are the different names for ...,
What is the statement of financia...,
What does the income statement me...
12
cards
4.2: Quality of Earnings/Information
What are the main limitations of ...,
What is underlying concept 43 about,
What are the two aspects generall...
10
cards
4.3: Measurement of Income
What are the three main types of ...,
What is underlying concept 45,
What is the difference between ne...
9
cards
4.4: Discontinued Operations
What are discontinued operations,
How are discontinued operations p...,
What is considered a component of...
8
cards
4.5: Statement of Income and Statement of Comprehensive Income
What is the main objective of fin...,
How should gains and losses gener...,
What is the distinction between r...
42
cards
4.6 The Statement of Retained Earnings and the Statement of Changes in Equity
What is the purpose of the statem...,
How are retained earnings present...,
What is underlying concept 411
9
cards
4.7 Disclosure and Analytics
What is the purpose of disclosure...,
What should be included in the no...,
What aspects of financial stateme...
6
cards
4.8 IFRS/ASPE Comparison
What are the requirements for pre...,
How does aspe differ from ifrs in...,
How does ifrs guide the classific...
14
cards
21.1 Changes in Accounting Policies and Estimates, and Errors
What are the three types of accou...,
What is a change in accounting po...,
What is a change in accounting es...
62
cards
21.2 Analytics
What are the main economic motive...,
How do companies use accounting m...,
How does a company s capital stru...
8
cards
21.3 IFRS/ASPE Comparison
How are accounting policies deter...,
How are accounting policies deter...,
What is the difference in how ifr...
5
cards
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ACCO 310
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